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Revenue Enhanced Reporting Requirements

As you may know Revenue are introducing new Enhanced Reporting Requirements (ERR) for employers.

Basically, an employer from 1 January 2024 will be required to file with Revenue details of certain payments made to the employees or directors.

Broadly those payments relate to

  • Travel & subsistence (vouched & unvouched)
  • Small gifts
  • Remote working daily allowance

It is important to note that the return must be filed on or before the payment is made to employees/directors.\err provides some very good guidance on the requirements. In addition, Revenue are running regular webinars which can be signed up for on their ERR page.

It is likely that payroll software will be used to assist with the recording and submission of the required returns, and this is a matter for each employer to confirm with their software provider.

Still have a question, contact one of our team who will be able to assist.


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